Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2011
Motor Vehicle Fuel Tax Law
CHAPTER 2. IMPOSITION OF TAX.1
(a) The position holder with respect to the motor vehicle fuel is a person other than the terminal operator and is not a licensed supplier.
(b) The terminal operator has not met the conditions of Section 7371.
1Added by Stats. 2000, Ch. 1053 (AB 2114), operative January 1, 2002.